Corporation Tax
Wellbeing Benefit Corporation Tax Credits: a proposal
Author / Creator: Sotirios Frantzanas
Media type: Discussion Paper
Date published: 2019
There is a negative relationship between corporate tax rates and income inequality.
How smarter taxation would help build a fairer Scotland
Author / Creator: Believe in Scotland
Media type: Article
Date published: 2021
It is evident that there is a desire for change to the current UK taxation system. This emphasises the need for the powers to be devolved to the Scottish Parliament. The Scottish government’s proposed changes to create a fairer taxation system, particularly the concept of incentivising corporate tax is welcomed.